Autonomous Community of Catalonia
Regulations: Art. 24/2010, of July 22, approving the autonomous scale of the Personal Income Tax
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.50 |
| 12,450.00 | 1,307.25 | 5,257.20 | 12.00 |
| 17,707.20 | 1,938.11 | 3,292.80 | 14.00 |
| 21,000.00 | 2,399.10 | 12,007.20 | 15.00 |
| 33,007.20 | 4.200,18 | 20,400.00 | 18.80 |
| 53,407.20 | 8.035,38 | 36,592.80 | 21.50 |
| 90,000.00 | 15,902.83 | 30,000.00 | 23.50 |
| 120,000.00 | 22,952.83 | 55,000.00 | 24.50 |
| 175,000.00 | 36,427.83 | From there on | 25.50 |
Note: Please note that Article 41 of Law 2/2021, of December 29, on fiscal, financial, administrative and public sector measures ( DOGC 31-12-2021- BOE 21-01-2022), has modified, with effect from January 1, 2022, the autonomous scale provided for in the sole article of Law 24/2010.